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        {
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        {
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        {
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        },
        {
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        },
        {
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        },
        {
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        },
        {
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        },
        {
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        },
        {
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        },
        {
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          "passed": true
        },
        {
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          "passed": true
        },
        {
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        }
      ],
      "reconciliation": {
        "total": 60,
        "passed": 60,
        "failed": 0,
        "failures": []
      },
      "verification": "verified"
    }
  ],
  "meta": {
    "api_version": "1.0.0",
    "dataset": "sre-financials",
    "lgu": "Municipality of Calatagan",
    "psgc": "0401008000",
    "generated_at": "2026-10-02T09:05:20.819Z",
    "provenance": {
      "as_of": "Q1 CY2023 – Q2 CY2026",
      "last_verified": "2026-09-22",
      "verification": "verified",
      "status": "latest-official",
      "readiness_tier": 2,
      "expected_refresh": "quarterly",
      "is_latest_known_official": true,
      "methodology": "Each filing was downloaded from the DILG portal and parsed directly. Line items are located by their label in column A or B, never by row number, and every value records the cell it came from. A filing is marked verified only when all of the form’s own internal identities hold and every expected label was found. Across 14 quarters, 838 internal identity checks were recomputed and all passed.",
      "caveat": "These figures are reported by the municipality to the DILG and are not audited. They are a statement of what the LGU filed, not an independent assessment of its finances. Each figure links to the original filing; where the two differ, the filing is authoritative.",
      "sources": [
        {
          "name": "DILG Full Disclosure Policy Portal — Calatagan filings",
          "publisher": "Department of the Interior and Local Government",
          "url": "https://fdpp.dilg.gov.ph/fdpp/report/index?region_filter=04&province_filter=010&lgu_filter=08&document_filter=&year_filter=&quarter_filter=&docperiod_filter=&page=1",
          "authority": "primary-government",
          "accessed_on": "2026-09-22",
          "locator": "Region IV-A (CALABARZON) · Batangas · Calatagan",
          "sha256": null,
          "archive_url": null
        }
      ]
    },
    "notes": [
      "Form: FDP Form 3 (BLGF MC 023-2019 Annex A).",
      "Figures are reported by the LGU to DILG and are NOT audited. The Commission on Audit publishes separate audited statements on a different accounting basis; the two should not be compared line for line.",
      "Quarterly figures are cumulative within a calendar year: a Q3 value already includes Q1 and Q2.",
      "Every value carries the cell it was read from, e.g. \"G24\". The original filing is authoritative where they differ.",
      "Column D (\"budget\") is a revenue target on income rows and an appropriation on expenditure rows; the `kind` field records which.",
      "Only filings whose own internal identities reconcile are included. 14 of 14 extracted filings qualify."
    ],
    "license": {
      "compilation": "CC BY 4.0 — applies to this compilation (selection, arrangement, identifiers, extraction and provenance metadata) by BetterCalatagan.",
      "source_documents": "NOT covered by the above. Cited government documents remain the works of their issuing agencies under Philippine law and are not relicensed here. Obtain them from the issuing agency and observe its terms.",
      "attribution": "BetterCalatagan (bettercalatagan.org)"
    },
    "disclaimer": "BetterCalatagan is an independent civic project. It is not the official website of the Municipality of Calatagan and is not affiliated with, endorsed by, or operated by any government agency."
  }
}
